Taxable Distributions From Cooperatives. This 2-part carbonless form includes Payer Copy C and Recipient Copy B. Use this form when you have filed with the IRS on magnetic media and need to type (or use your pin-fed printer) for other payer and recipient copies. The recipient copy is pre-inserted into an envelope for easy mailing. When you type the form, it also prints mailing information on the envelope. Just seal and mail! Forms are 8” wide. Mail the payer copy in a batch to the state. Recipient copies are ready to mail.